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An investment centre generated a contribution margin of $201000, controllable fixed costs of $99300 and sales of $993000. The centres average operating assets were $423750.

An investment centre generated a contribution margin of $201000, controllable fixed costs of $99300 and sales of $993000. The centres average operating assets were $423750. How much is the return on investment?

24%

163%

47%

71%

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